Utah Property Tax by County (2026 Guide to All 29 Counties)

Quick answer

Utah’s average effective property tax rate on a primary residence is about 0.52 percent of market value, well below the national average of roughly 0.99 percent. Primary residences qualify for a 45 percent residential exemption, so you pay tax on only 55 percent of assessed value. In Salt Lake County, expect roughly $3,000 to $4,500 a year on a $600,000 primary home depending on your tax area. Second homes and rentals lose the exemption and pay roughly 0.9 to 1.0 percent effective, which meaningfully changes the math on second home purchases in Park City, Deer Valley, and St. George.

Utah has 29 counties, and rates vary meaningfully across them, from about 0.23 percent in Rich County to about 0.88 percent in Emery County. The full table below shows every county, using the Utah State Tax Commission’s most recent finalized statewide data (2025 tax year).

How Utah property tax is calculated

Utah uses a fair market value assessment. Each year, three things determine your bill:

1. Assessed value. Your county assessor estimates your home’s fair market value as of January 1. In fast moving markets, assessments typically lag actual market value by 6 to 12 months.
2. The residential exemption. If the home is a primary residence, 45 percent of the value is exempt. You are taxed on the remaining 55 percent, called the taxable value.
3. Your tax area’s combined rate. Multiple taxing entities share your bill: the county, your city, your school district (usually the largest slice), and any special service districts for water, sewer, mosquito abatement, and the like. Their rates stack into one combined rate for your specific tax area, which is why two homes in the same county can pay different rates. Salt Lake County alone has more than 400 distinct tax areas.

Utah also runs a certified tax rate system, often called Truth in Taxation. Each entity’s rate is recalculated annually so it collects the same revenue as the year before, plus revenue from new construction. When property values rise, rates automatically float down. If a city or school district wants more revenue than the certified rate produces, it must advertise the increase and hold public hearings. The practical result: your bill does not automatically jump just because your value did, and rates change at least slightly every year in every taxing district.

The Utah primary residence exemption

If a Utah property is your primary residence, the 45 percent residential exemption cuts your taxable value nearly in half. Long term rentals occupied as a tenant’s primary residence also qualify. Second homes, vacation properties, and short term rentals do not, and they pay tax on 100 percent of market value.

Counties may require a signed residential exemption declaration when you buy, especially if the prior owner did not claim it or the property was previously a second home. Check with your county assessor after closing. If you are budgeting a purchase, our Utah closing costs guide covers how prorated property taxes are settled at the closing table, and the Utah mortgage calculator lets you fold the tax estimate into a full monthly payment.

Utah property tax rates: all 29 counties compared

The table below uses the 2025 primary residential effective tax rate for each county from the Utah State Tax Commission’s 2025 Annual Statistical Report. The effective rate is total residential taxes charged divided by total residential market value, so the 45 percent exemption is already baked in. The dollar column applies each county’s rate to a $600,000 primary residence.

County	Avg effective rate (2025, primary residence)	Est. annual tax on a $600K primary home
Beaver	0.44%	$2,620
Box Elder	0.58%	$3,460
Cache	0.40%	$2,400
Carbon	0.71%	$4,290
Daggett	0.43%	$2,580
Davis	0.56%	$3,330
Duchesne	0.62%	$3,740
Emery	0.88%	$5,290
Garfield	0.42%	$2,500
Grand	0.52%	$3,130
Iron	0.42%	$2,540
Juab	0.52%	$3,120
Kane	0.45%	$2,680
Millard	0.46%	$2,730
Morgan	0.49%	$2,920
Piute	0.43%	$2,580
Rich	0.23%	$1,390
Salt Lake	0.55%	$3,320
San Juan	0.59%	$3,540
Sanpete	0.50%	$3,010
Sevier	0.50%	$2,990
Summit	0.31%	$1,880
Tooele	0.67%	$4,000
Uintah	0.47%	$2,790
Utah	0.49%	$2,960
Wasatch	0.50%	$2,990
Washington	0.37%	$2,230
Wayne	0.31%	$1,850
Weber	0.60%	$3,600
Statewide average	0.52%	$3,090

These are countywide blended averages. Your actual rate depends on your specific tax area within the county, and every taxing district’s rate resets annually under the certified tax rate process, so treat these as planning numbers, not quotes. The 2026 rates are finalized by county auditors in the fall of 2026.

Highest: Emery, Carbon, and Tooele counties

Emery County tops the state at about 0.88 percent effective, followed by Carbon at about 0.71 percent and Tooele at about 0.67 percent. On the Wasatch Front, Weber (0.60 percent), Box Elder (0.58 percent), Davis (0.56 percent), and Salt Lake (0.55 percent) sit above the state average, largely because of school district and special district levies.

Lowest: Rich, Wayne, and Summit counties

Rich County is the cheapest in Utah at about 0.23 percent, with Wayne and Summit at about 0.31 percent. The Summit County number is the one that surprises people: Park City has one of the lowest rates in the state, but because its median home value (about $876,000 in 2025) is Utah’s highest, median dollar bills there still rank near the top. Low rate does not mean low bill.

Worked example: a $600,000 home

Using Salt Lake County’s 2025 average tax area rate of about 1.05 percent applied to taxable value:

• Primary residence: $600,000 x 55% taxable = $330,000, x 1.05% = about $3,470 per year.
• Same home as a rental or second home (no exemption): $600,000 x 1.05% = about $6,300 per year.
• Same price in Park City (Summit County), primary residence: $600,000 x 55% = $330,000, x Summit’s 0.63% average rate = about $2,070 per year.

The primary residence exemption is worth thousands of dollars a year, which is why investors and second home buyers need to underwrite with the full assessed value, not the number the current owner occupant is paying.

How to appeal an over assessed Utah property

If your county assessor values your home above what comparable sales support, file an appeal with your county’s Board of Equalization. The deadline is generally September 15, or 45 days after your valuation notice is mailed, whichever is later. Bring comparable sold listings from around the January 1 assessment date that show lower values. Successful appeals commonly reduce assessments 5 to 25 percent. Many Utah homeowners never appeal and quietly overpay every year as a result. If you want a data backed read on what your home is actually worth before you file, call 801-999-8005 and we will pull the comps.

When Utah property tax bills come due

Utah tax notices are mailed by county treasurers in October each year, and payment is due November 30. Late payments incur penalties and interest. If your loan has an escrow account, your lender pays automatically, but verify on your county treasurer’s website the first year after any purchase or refinance. At closing, taxes are prorated between buyer and seller through the closing date; our closing costs guide shows how that line lands on your settlement statement.

Special assessments and bonds

Beyond the standard levy, some Utah homeowners pay special assessments for roads, schools, water districts, or bonded debt. These show up as separate lines on the tax notice and can add roughly $200 to $2,000 a year depending on location. Master planned communities like Daybreak often carry higher special district levies than older established neighborhoods, so compare tax notices, not just list prices, when shopping across Wasatch Front areas.

Sources and methodology

County rates and effective rates come from the Utah State Tax Commission, Property Tax Division, 2025 Annual Statistical Report (Tables 4, 5, and 6), the most recent finalized statewide data as of this update. Effective rate equals total residential taxes charged divided by total residential market value, per the report’s methodology. National comparison figures reflect commonly cited national average effective rates near 0.99 percent. Rates are set per taxing district and change every year under Utah’s certified tax rate process, so verify your specific tax area with your county auditor or treasurer before relying on any single number.

Questions about how property taxes affect a purchase, sale, or second home decision on the Wasatch Front? Contact us or call 801-999-8005.